Here is a file that we recorded at a native 24/352.8 It starts off with piano/drum. Do not listen to the music! Instead, concentrate on the sticks hitting the cymbal. Listen to the attack/transient of the initial hit. Listen to the tone and then the decay. Focus on just this one element.
Listen to the sound of the cymbals in the room. How big is the room? What kind of space is this drummer in? Listen to the tone of the cymbal.
Now... as you go down to 176.4, then 88.2 and finally 16/44.1, listen to these elements that I talked about above. Listen how the transient attack becomes more dull. Notice how the tone of the cymbal changes from crisp/pristine to dull and flat. Next, notice how the decay becomes shorter and shorter and the "room" becomes smaller and more dry with less reverb.